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Anguilla, which was formally separated from St. Kitts and Nevis in 1981, is a dependent British overseas territory that enjoys a high degree of political and economic stability with a well-regulated financial services industry. This island of 35 square miles is home to a population of just over 10,000 people who are predominantly Afro-Caribbean and is situated just over one hundred miles east of Puerto Rico, close to the British Virgin Islands.

One of the more commended features about Anguilla's company registration system is Anguilla Commercial On-line Registration Network (ACORN), which went live in 1998. It is able to facilitate the incorporation of companies such as International Business Companies (IBCs) and Limited Liability Companies (LLCs) 24 hours a day, 365 days a year, from anywhere in the world via the internet through licenced company managers and trust companies together with their approved overseas agents.

Anguilla is a common law jurisdiction, supplemented by local statutes enacted by the local House of Assembly. In 1994, with the British Government's technical assistance and funding, corporate and financial legislation was enacted with amendments made at the end of 1998, and again in 2000. Now businesses incorporated in Anguilla are governed by either the Companies Ordinance 1994 or the International Business Companies Act (amended in 1998 and 2000).

Anguilla is a neutral tax jurisdiction, with all companies registered benefiting from Anguilla's zero-tax situation. Moreover, Anguilla does not distinguish between local and offshore companies. Together these points make Anguilla a very attractive location to financial services professionals.

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